Opinion
11908-20L
04-02-2024
ELMAHDI SOUBARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge.
This case was on the Court's May 24, 2021 trial calendar for New York City. Although it concerns tax collection, Mr. Soubari wanted the IRS to consider whether he even owes the tax it says he does. What makes it complicated is that his argument is that the IRS didn't properly file his married-filing-separately return, but instead a joint return that his wife signed his name to. This might, to use the tax-law terms, not be a "challenge to his liability" but rather a flaw in the assessment of the tax.
Respondent had previously reported that IRS Appeals reviewed the adjustments to confirm that Mr. Soubari's accounts were accurately adjusted and determined there was an error. Respondent recently reported that IRS Appeals is having difficulty fixing the mistake, and now says the resulting small balance that Mr. Soubari would owe has become a sticking point.
We called upon respondent to produce a supplemental notice of determination if the parties did not settle. He has now done so. The case can move forward now, and it is
ORDERED that on or before June 3, 2024 the parties shall file a stipulated administrative record or, if the parties are unable to agree, respondent shall file what he contends is the administrative record.